Link Report

“EU value-added tax” means value-added tax referred to in the VAT Directive and includes tax within the meaning of section 2;

“non-established person” means a person who has his or her establishment outside the Community and has not also an establishment in the Community and who is not otherwise required to be a person registered for value-added tax within the meaning of section 2;

(I) supplies made in the State in accordance with section 34(l), and

(9) Notwithstanding Chapter 1 of Part 8, a scheme participant who supplies services which are deemed in accordance with section 34(l) to be supplied in the State—

(10) A scheme participant who supplies services which are deemed in accordance with section 34(l) to be supplied in the State shall be deemed to have fulfilled his or her obligations under Chapters 1, 3 and 7 of Part 9 if such participant has accounted in full in respect of such supplies in any Member State under the provisions of the electronic services scheme.

(11) For the purposes of this Act, a VAT return required to be furnished in accordance with the electronic services scheme shall, in so far as it relates to supplies made in accordance with section 34(l), be treated, with any necessary modifications, as if it were a return required to be furnished in accordance with Chapter 3 of Part 9.

(b) A scheme participant who is deemed to supply services in the State in accordance with section 34(l) shall be bound by the requirements of subparagraphs (i) , (ii) and (iv) in relation to such supplies.

(8) Notwithstanding section 37(4), where supplies have been made using a currency other than the euro, the exchange rate to be used for the purposes of expressing the corresponding amount in euro on the VAT return shall be that published by the European Central Bank for the last date of the calendar quarter for which the VAT return relates or, if there is no publication on that date, on the next day of publication.